RUSHIMELA INDIGENOUSKNOWLEDGE AMD SCIENTIFIC EDUCATION FOUNDATION,PUNE vs. CIT EXEMPTION PUNE, PUNE
आयकर अपीलीय अिधकरण ”बी” Ɋायपीठ पुणेमŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “B” :: PUNE
BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER
AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
आयकर अपील सं./ITA Nos.1325 & 1326/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year: -
Rushimela
Indigenousknowledge and Scientific
Education
Foundation,
SN-38/6,
Chandan
Nagar,
Nr.Prakash
Pathare
House,
Pune – 411014. Maharashtra.
V s.
The CIT Exemption,
Pune.
PAN: AAICR8707L
Appellant/ Assessee
Respondent / Revenue
Assessee by Shri Rushikesh S. Khilare – AR
Revenue by Shri Amit Bobde – CIT(DR)
Date of hearing
07/07/2025
Date of pronouncement 10/07/2025
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
These two appeals filed by the assessee are directed against the separate orders of ld.Commissioner of Income Tax(Exemption),
Pune rejecting the application for grant of registration u/s.12A and 80G(5) of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’) both dated 27.03.2025 respectively. For the sake of ITA No.1325 & 1326/PUN/2025 [A]
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convenience, these two appeals were heard together and are being disposed of by this common order. We treat the appeal in ITA
No.1325/PUN/2025 as lead case.
1 The Assessee in ITA No.1325/PUN/2025 has raised the following grounds of appeal : “1) Whether on facts and circumstances of the case, learned CIT- Exemption, Pune, was justified in rejecting the application of the appellant for registration under section 12AB.
2) Our organization is a newly developed NGO working in deep villages of tribals and at the time of notices we were in deep forest and had no networks which led to rejection of our case. The rejection would be hardship to us and our objectives. And the time bar date of case was 31/05/2025, and it was rejected on 27/03/2025. 3) The appellant craves leave to add or alter any other ground that may be taken at the time of hearing of this case.”
Findings & Analysis :
Shri Rushikesh S. Khilare appeared on behalf of the assessee and submitted that he is one of the trustees. Mr.Khilare submitted that the assessee is a trust working in Tribal Belt of Maharashtra called Melghat. He submitted that since it is a backward area, there are problems with the Internet, as a result, Assessee could not file replies to the notices issued by ld.CIT(Exemption). Mr.Khilare invited our attention to various articles which appeared in newspapers like Maharashtra Times dated 06.05.2025, 13.05.2025,
ITA No.1325 & 1326/PUN/2025 [A]
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Punya Nagari which were regarding the work done by the Assessee
Trust. Mr.Khilare filed copies of these newspaper articles.
Mr.Khilare also elaborated on the work done by the assessee in this tribal belt. He filed copies of documents explaining work done.
Mr.Khilare requested that Assessee may kindly be provided one more opportunity to file all the details before ld.CIT(Exemption).
We have perused the order u/s.12A r.w.s 12AB and noted that ld.CIT(Exemption) has dismissed the application of the Assessee for registration u/s.12A of the Act, only because Assessee could not file the documents called-for. In these facts and circumstances of the case, in the interest of justice, we set-aside the order u/s.12A r.w.s
12AB to ld.CIT(Exemption) for denovo adjudication.
Ld.CIT(Exemption) shall provide opportunity to the assessee. The Assessee shall file necessary documents before the ld.CIT(Exemption). Since some of the documents were filed by assessee during the hearing before us, and copies have been provided to ld.DR for the Revenue, we request ld.CIT(Exemption) to obtain these copies from ld.DR for the Revenue. Accordingly, grounds of appeal raised by the Assessee are allowed for statistical purpose.
ITA No.1325 & 1326/PUN/2025 [A]
In the result, appeal of the assessee is allowed for statistical purpose. 4. Since we have already discussed and decided the same issue in the “Lead Case – ITA No.1325/PUN/2025”, accordingly, the decision of the ITA No.1325/PUN/2025 shall apply mutatis- mutandis to this appeal also i.e.ITA No.1326/PUN/2025. Therefore, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee in ITA No.1326/PUN/2025 is allowed for statistical purpose.
To sum up, both appeals of the assessee are allowed for statistical purpose. Order pronounced in the open Court on 10 July, 2025. MS.ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER
ACCOUNTANT MEMBER
पुणे / Pune; ᳰदनांक / Dated : 10 July, 2025/ SGR
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आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR,
ITAT, “B” Bench, Pune.
गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.
ITA No.1325 & 1326/PUN/2025 [A]
S.
No Details
Date
Initi als
Designati on 1
Draft dictated on 09.07.2025
Sr. PS/PS
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Final Draft placed before author
.07.2025
Sr. PS/PS
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Draft proposed & placed before the Second Member
.07.2025
JM/AM
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Draft discussed/approved by Second Member
AM/AM
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Approved Draft comes to the Sr. PS/PS
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Kept for pronouncement on Sr. PS/PS
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Date of uploading of Order
Sr. PS/PS
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File sent to Bench Clerk
Sr. PS/PS
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Date on which the file goes to the Head Clerk
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Date on which file goes to the A.R.
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Date of Dispatch of order